Requirement for a non-custodial parent to claim child.
- May 6, 2019
- David Greene
- Comments Off on Requirement for a non-custodial parent to claim child.
If a taxpayer seeks to claim dependent children after a divorce but is not the custodial parent, he must file Form 8332 with his return. This form must be signed by the custodial parent. Otherwise the dependency claim will be denied. The IRS can accept a court order attached to the return, but it must contain all the information required in the Form 8332, including the other spouse’s signature. This is governed by Section 151 of the Internal Revenue Code. This would usually only happen if a Separation Agreement signed by both spouses was attached to the Order. I will be happy to check your order to see if the IRS made a mistake. You might also file an amended tax return correcting the mistake. Please note that under the new tax law there will be no more dependent exemptions.